This Circular sets preferential import tax rates for certain gasoline and diesel products under Group 2710. It takes effect from June 12, 2009, and revokes previous Circulars.
Key points
- The preferential import tax rate for certain gasoline and diesel products under Group 2710 is adjusted to a new rate.
- This Circular takes effect from the date of issuance and applies to customs declarations for imported goods registered from June 12, 2009.
🌐 Social impact of this document
- Enterprises dealing with gasoline and diesel must comply with the new tax rate, which may affect production costs and selling prices.
- Consumers may observe fluctuations in gasoline and diesel prices.
❓ Frequently asked questions
What is the new tax rate?
This Circular does not specify the new tax rate, only mentioning the adjustment from the old rate to a new rate.
When does this Circular take effect?
This Circular takes effect from the date of issuance and applies to customs declarations for imported goods registered from June 12, 2009.
What actions must enterprises take to comply with this Circular?
Enterprises need to adjust their documentation and customs declarations according to the new preferential import tax rate specified in this Circular from June 12, 2009.
For which items does this Circular apply?
This Circular only applies to certain gasoline and diesel products under Group 2710.
Which Circular does this Circular revoke?
This Circular revokes Circular No. 108/2009/TT-BTC dated May 29, 2009, issued by the Ministry of Finance, guiding the implementation of preferential import tax rates for certain items under Group 2710 in the Preferential Import Tariff.
Full text
CIRCULAR
Guidelines for implementing preferential import tax rates for certain items under subheading 2710 in the Preferential Import Tariff Schedule
certain items under subheading 2710 in the Preferential Import Tariff Schedule
____________________________
Pursuant to the Law on Export Tax and Import Tax No. 45/2005/QH11 dated June 14, 2005;
Pursuant to Resolution No. 295/2007/NQ-UBTVQH12 dated September 28, 2007 of the Standing Committee of the National Assembly on the issuance of the Export Tariff Schedule according to the list of taxable commodity groups and the tax rate range for each group, the Preferential Import Tariff Schedule according to the list of taxable commodity groups and the preferential tax rate range for each group;
Pursuant to Decree No. 149/2005/NĐ-CP dated December 8, 2005 of the Government detailing the implementation of the Law on Export Tax and Import Tax;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
The Ministry of Finance issues guidelines for implementing preferential import tax rates for certain items under subheading 2710 in the Preferential Import Tariff Schedule as follows:
Article 1. Tax Rate Level
Adjust the preferential import tax rate for certain petroleum products under subheading 2710 specified in the Preferential Import Tariff Schedule issued with Decision No. 106/2007/QĐ-BTC dated December 20, 2007 of the Minister of Finance to the new preferential import tax rate specified in the List attached hereto.
Article 2. Effective Date
1. This Circular takes effect from the date of signature and applies to customs declarations for imported goods registered with customs authorities from June 12, 2009.
2. Repeal Circular No. 108/2009/TT-BTC dated May 29, 2009 of the Ministry of Finance guiding the implementation of preferential import tax rates for certain items under subheading 2710 in the Preferential Import Tariff Schedule./.
DEPUTY MINISTER
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